[read complete report – pdf]

Audit Objective

Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.

Key Findings

The Board generally provided adequate oversight of District financial activities. However, Board members did not complete mandatory fiscal oversight training. As a result, the Board did not:

• Ensure the Secretary-Treasurer (Treasurer) properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021. As of September 7, 2022 the reports were between 189 and 920 days late.

Had Board members attended the mandatory training, they could have ensured reporting requirements were in place.

Key Recommendations

• File the required delinquent AUDs with our office within 60 days of the close of the fiscal year.
• Complete the mandatory fiscal oversight training.

District officials agreed with our recommendations and indicated they have initiated corrective action.